Recommendation 9

Each function sets its own methodology for tracking and claiming savings from its work, to reflect the different types of work they undertake. Functions are responsible for verifying the supporting data and confirming appropriate levels of governance to ensure confidence in the efficiencies before reporting. The GIAA examines the process functions use to calculate and assure the savings claimed by functions. In 2022, as part of its assessment of the 2020–21 savings, it found that most functions had clear methodologies in place to support the savings they report, and had gathered evidence to support them, but not all. In addition, it found that standards varied widely between functions, and that even within some functional teams, methods and evidence for savings were inconsistent. As part of its review of the 2021–22 savings, the GIAA again reported that the majority of functional teams had clear methodologies in place and evidence packs to support the headline savings claimed, but not all. Overall, the GIAA gave the reported savings for 2021–22 a ‘moderate’ assurance rating and found similar weaknesses to the previous year in the approaches taken by functions. In 2023, the GIAA similarly found that the Commercial Function had a detailed methodology for claiming savings. In comparison, the Property Function was new to the process of benefits tracking and its approach did not include the appropriate level of detail and documentation required, and so did not progress with the audit of the savings and they were not included in the most recent Cabinet Office exercise.15